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The Department of Revenue is the primary agency for collecting tax revenues that support state and local governments in Mississippi. This website provides information about the various taxes administered, access to online filing, and forms.

The Department of Revenue is responsible for titling and registration of motor vehicles, monitoring ad valorem assessments throughout the state to ensure consistent appraisal and valuation of properties among the municipalities and counties of the state, enforcement of Mississippi's Prohibition and Local Option Law and operating as the wholesale distributor of alcoholic beverages.

Moonshine Raid in Hancock County

12/12/2006

News Body

Law enforcement agents with the Mississippi Alcohol Beverage Control seized and destroyed an
illegal distillery in northwest Hancock County, December 11, 2006. Willie “Junior” Necaise, 63,
of the Rocky Hill community was arrested and charged with possession of an illicit distillery and
possession of non tax paid whiskey. Charges and hearing are pending in Hancock County Justice
Court.

Mark Smith, Agent-In-Charge, said the illegal whiskey distillery was operational when
discovered by ABC Agents after receiving information involving illegal whiskey activity at this
location. The still had twenty-eight 55-gallon barrels containing more than 1500 gallons of mash.
A 100-gallon stainless steel cooker was used to distill the moonshine whiskey producing 225 to
250 gallons of illegal whiskey a month.

Possession of an illegal distillery and making moonshine whiskey is a felony. Possession of nontax
paid whiskey is a misdemeanor. Persons arrested for moonshining can face up to three years
for a first offense and longer for subsequent convictions.

Agents of the Mississippi Alcohol Beverage Control seized and destroyed twelve moonshine stills
in Mississippi during the fiscal year that ended June 30, 2006. Chief Mark Hicks, director of
ABC Enforcement, said “Finding a still takes more than just luck. The methods used to conceal
them from law enforcement are passed down just like the recipes for moonshine.”

Moonshine is a public health issue, Hicks warned. Moonshine is made under extremely
unsanitary conditions and lead poisoning is possible. A still destroyed last year utilized a car
radiator as a condenser. Additionally, the state loses thousands of dollars in liquor taxes for even
a small operation over a year’s time. The total tax fraud for the stills destroyed this past fiscal
year was approximately $2 million.